For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
This Victorian style, red sandstone building was built in 1855 and designed by architect James Renwick, Jr. It was originally the home of the first Secretary of the Smithsonian, Joseph Henry, and his family and is the oldest building on the National Mall. The Smithsonian Castle is centrally located on the National Mall and serves as good place to start a tour of the Smithsonian museums. You can view a 24-minute video on the Smithsonian and learn about other Washington, DC attractions as well.